TaxTMI 
TaxTMI 
1999 (7) TMI 153
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....as, JDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - This is an order against classification of aluminium paste supplied with varnish under Chapter sub-heading 3208.10 and denial of concessional rate of duty under Notification No. 76/86. 2. The facts of the case are that the appellants are engaged in the manufacture of paint, varnish etc. in their classification list....
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....that the ld. Asstt. Collector's finding that aluminium paste by itself is aluminium paint is incorrect. He submitted that aluminium paste when mixed with varnish it becomes aluminium paint that varnish only helps in dissolving the aluminium paste for its proper application on the required surface. Ld. Counsel submitted that aluminium paint comes into existence only in the premises of the customer ....
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....pter sub-heading 3212.90. He submitted that the Department's finding that it was classifiable under 3208.10 is incorrect inasmuch as the description of the product against this Chapter sub-heading reads : "Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, or natural resins, whether or not modified, dispersed or dissolved i....
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.... product for benefit of notification were dealt with. He submitted that the appeal may be allowed by way of remand. 4. Shri Sumit K. Das, ld. DR appearing for the respondent Commissioner reiterates the findings of the authorities below. 5. We have heard the rival submissions. We note that similar issue came up before the Tribunal. The Tribunal in para 4 of its order held "We hav....